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Chapter 24 · Section IV: Food, drink & tobacco

Tobacco & Vaping Products — Bahamas import duty

All 22 tariff lines under Chapter 24 (tobacco & vaping products) enter The Bahamas duty-free — 0% import duty. It includes cigarettes & cigars, vapes & nicotine products and unmanufactured tobacco. Duty is not the whole bill: The Bahamas adds a 1% customs processing fee (minimum $10, maximum $750) and 10% VAT on the landed cost. 19 of these lines also carry excise duty (25%–300%, plus per-gallon rates on some lines), charged on entry under the Excise Act on top of anything above.

22 of 22lines duty-free
0%duty on every line
0%flat rate
25%–300%excise (plus per-gallon rates on 2 lines)

Calculate landed cost with 220% excise → Search the full schedule →

Duty rates for every tobacco & vaping products tariff line

Grouped by 4-digit heading — follow a heading for its own page. Descriptions are the sub-heading detail; the heading text is the row above.

HS codeDescriptionImport duty
2401 · Unmanufactured tobacco — 3 lines, free of import duty, 25% excise
2401.1000 Tobacco, not stemmed/stripped Free+ 25% excise
2401.2000 Tobacco, partly or wholly stemmed/stripped Free+ 25% excise
2401.3000 Tobacco refuse Free+ 25% excise
2402 · Cigarettes & Cigars — 5 lines, free of import duty, 200%–300% excise
2402.1010 Cigars Free+ $3.00 BSD per stick excise
2402.1020 Cheroots and cigarillos Free+ 300% excise
2402.1090 Other Free+ 200% excise
2402.2000 Cigarettes containing tobacco Free+ $0.25 BSD excise
2402.9000 Other Free+ 220% excise
2403 · Other manufactured tobacco and manufactured tobacco substitutes — 8 lines, free of import duty, 220% excise
2403.1100 Water pipe tobacco specified in Subheading Note 1 to this Chapter Free+ 220% excise
2403.1910 Fine cut Free+ 220% excise
2403.1990 Other Free+ 220% excise
2403.9100 “Homogenised” or “reconstituted” tobacco Free+ 220% excise
2403.9910 Chewing tobacco Free+ 220% excise
2403.9920 Extracts and essences Free+ 220% excise
2403.9930 Snuff Free+ 220% excise
2403.9990 Other Free+ 220% excise
2404 · Vapes & Nicotine Products — 6 lines, duty-free
2404.1100 Containing tobacco or reconstituted tobacco Free+ 300% excise
2404.1200 Other, containing nicotine Free+ 300% excise
2404.1900 Other Free+ 300% excise
2404.9100 Other — For oral application Free
2404.9200 Other — For transdermal application Free
2404.9900 Other — Other Free

Schedule version 2026-2027 · 22 lines shown. Lines tagged verified have been individually checked against the current schedule; the rest are as published in the 2023 Tariff Act. Lines marked + excise tax are free of customs duty but carry excise on entry — that rate is set by the Excise Act and is not part of this schedule. Rates are import duty only — final classification and charges are determined by Bahamas Customs.